https://www.taxtmi.com/caselaws?id=51229 Limitation could not be raised in second appeal where the adjudication finding of wilful suppression was not challenged below, so the demand was not treated as time-barred and the extended period remained available. Lay Flat Tubing was held marketable because actual sale is unnecessary; capability of being marketed is enough, and captive consumption did not by itself negate excisability. Duty, however, had to be recomputed after giving the abatement already contemplated in the notice for cutting, printing and packing charges, and the penalty was upheld in principle but reduced on the facts. en-us Wed, 03 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51229 Limitation could not be raised in second appeal where the adjudication finding of wilful suppression was not challenged below, so the demand was not treated as time-barred and the extended period remained available. Lay Flat Tubing was held marketable because actual sale is unnecessary; capability of being marketed is enough, and captive consumption did not by itself negate excisability. Duty, however, had to be recomputed after giving the abatement already contemplated in the notice for cutting, printing and packing charges, and the penalty was upheld in principle but reduced on the facts. Case-Laws Central Excise Wed, 03 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51229